In the five years since Massachusetts cities and towns have been allowed to implement a local-option meal tax, they’ve generated a combined $357 million in additional revenue.

“For the most part, economic centers where there are a lot of restaurants have gotten some significant revenue,” said John Robertson, legislative director for the Massachusetts Municipal Association.

For instance in fiscal 2014, Brockton raised $898,008 in revenue and a total of almost $3 million since the tax was implemented in 2010.

To date, 192 communities have adopted the 0.75 percent local-option meals tax, which is collected in addition to the 6.25 percent state meals tax. While the state meals tax goes to the commonwealth, cities and towns get to keep the revenue the local tax creates.

Many towns that have not adopted the tax, Robertson said, have few restaurants and wouldn’t see a huge revenue boost.

The Massachusetts Municipal Association recently released an analysis that calculated the potential annual combined revenue from the meals tax would be $110 million if all 351 cities and towns adopted it. That compares to the nearly $97.5 million that was actually collected in fiscal 2014.

Carver and West Bridgewater plan to begin collecting the 0.75 percent tax in October, according to the municipal association.

Geoff Beckwith, the executive director of the association, said that when the state allowed cities and towns to adopt the local meals tax in 2009, and unfolding recession led to massive cuts in state aid.

“It hasn’t come close to offsetting local aid reductions, but is has been helpful to many communities to blunt the sharp impact,” he said.

Carolyn Ryan, assistant director of policy and research at the Massachusetts Taxpayers Foundation, said that while local meals tax revenue typically makes up a small percentage of local budgets, it can still be important.

“It has been an important factor in the recession and recovery when it filled in cuts to state aid,” she said. “And if a city or town is bumping against property tax limits, it’s an important source of additional revenue to them.”

In Easton, residents adopted the meal’s tax in 2010 and would raise about $122,000 that year, said Town Account Wendy nightingale.

That number would jump to $279,620 in fiscal 2014.

“Basically what the impact has been is it has saved jobs here,” Nightingale said. “Without it, we would have that much less in the budget.”

Page 2 of 2 - While the local meals tax has occasionally been a boon for local governments, restaurants have barely noticed any impact at all.

“It’s not that big of a deal. I have never had a customer that was upset over it,” said Mike Costa, the general manager of Abington Ale House. “It’s 75 cents on a $100 bill, so it’s really not that much.”

The only issue Costa could think off related to the tax is a little confusion when customers get the check.

“The only downside to it is confusion with customers not realizing what it is and thinking that we are charging them a tax,” Costa said. “I would say that at least half the people ask what it is because it has to be broken out on the bill.”

In fiscal 2014, Abington brought in $264,195 in revenue through the tax.

However, some remained opposed to the local-option meal’s tax.

Citizens for Limited Taxation opposes the local tax and displays a link on its website that directs visitors to a list of which towns have and have not adopted it.

“We recommend you choose a community that doesn’t have it,” said Barbara Anderson, the director of Citizens for Limited Taxation.

If the state were building a new tax system from scratch, taxes on discretionary spending wouldn’t be so bad, she said.

“At least people can make a decision and decide where they want to spend money,” she said. “It’s not like the income tax where the only options out are to not work and die.”

But in the context of existing taxes, she said the local meals tax “adds insult to injury.”

Cities and towns that have adopted a local option meals tax typically put the revenue in their general funds, Robertson said. A handful mark it for special purposes, such as capital expenditures.

“For a lot of communities, it helped them balance budgets during some difficult times,” he said.